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Patna High Court Restores GST Appeal Rejected Solely for Delay in Filing Certified Copy, Applies Supreme Court's Covid Limitation Extension Order, Remands Input Tax Credit Dispute for Fresh Decision on Merits — M/s Prakash Sinha (Prakash Vigyapan) vs Union of India (CWJC No.2845 of 2022)
Facts of the Case
The Petitioner, M/s Prakash Sinha, proprietor of Prakash Vigyapan and registered under GSTIN 10ARXPS0896E2ZD, had its claim for input tax credit rejected by order dated 31.01.2020 and consequential ord...
Patna High Court Quashes Ex Parte GST Assessment and Appellate Rejection for Violation of Natural Justice and Failure to Consider Section 50 Amendment, Remands With Deposit Conditions and Directs De-Freezing of Bank Account — Sai Enterprises (Bijay Kumar Chourasia) vs Union of India (CWJC No.2516 of 2022)
Facts of the Case
The Petitioner, Sai Enterprises, a proprietorship of Bijay Kumar Chourasia registered under GSTIN 10AFHPC6919C1Z3, challenged an appellate order dated 09.09.2021 passed by the Additional Commissioner, ...
Calcutta High Court Sets Aside GST Appellate Orders for Failure to Send Hearing Notice to Registered Email Address, Remands for Fresh Hearing Within Eight Weeks Without Opinion on Merits — Sumit Kariwala vs Deputy Commissioner of State Tax & Ors (W.P.A. 90 of 2022 with WPA 93 of 2022)
Facts of the Case
The Petitioner, Sumit Kariwala, challenged two orders of the State GST appellate authority — one dated 17th September, 2021 in Appeal Case No. A-90/GST/KSC/BH/20-21 (subject matter of W.P.A. 90 of 20...
Punjab and Haryana High Court Sets Aside GST Refund Rejection Passed Without Notice and Contrary to Circular No.159/15/2021-GST, Remands Matter to Adjudicating Authority Within Eight Weeks — Toray Industries (India) Private Limited vs Union of India (CWP-3175-2022)
Facts of the Case
The Petitioner, Toray Industries (India) Private Limited, had its refund claim under GST rejected by the Adjudicating Authority. The Petitioner challenged the rejection order before the High Court on t...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation, Directs Compliance With Section 30 CGST Act and Rule 23 OGST Rules — Basanta Kumar Palita vs Commissioner, CT & GST, Odisha (W.P.(C) No.4892 of 2022)
Facts of the Case
The Petitioner, Basanta Kumar Palita, held GST registration bearing GSTIN 21BYAPP8300D2Z0. The Opposite Party No.2 issued a Show Cause Notice dated 03.02.2020 under the Central Goods and Services Tax A...
Jharkhand High Court Holds Notice Under Section 46 JGST Act Is Mandatory Before Best-Judgment Assessment Under Section 62, Quashes Assessment, DRC-07 and Appellate Order, Directs Unblocking of Rs.2.88 Crore ITC in M/s Vinman Constructions Limited vs State of Jharkhand (W.P.(T) No. 786 of 2021)
Facts of the Case
The petitioner, M/s Vinman Constructions Limited, a construction company acting through its Director Sri Manoranjan Das, was registered under the Jharkhand Goods and Services Tax Act, 2017 (JGST Act) i...
Calcutta High Court Holds Provisional Bank Attachment Under Section 83(2) CGST Act Lapses Automatically After One Year, Disposes of Writ Petition in Pushpendra Singh vs Superintendent, Range VI (CGST & CX), Shyambazar Division, Kolkata North Commissionerate & Ors. (WPA No.13724 of 2019)
Facts of the Case
The petitioner, Pushpendra Singh, challenged an order of provisional attachment of his bank account dated 13th May, 2019, passed by the Superintendent, Range VI (CGST & CX), Shyambazar Division, Kolkat...
Patna High Court Quashes Ex Parte GST Interest and Demand Orders for Violating Natural Justice, Remands to Assessing Authority on Additional 10% Pre-Deposit and Directs De-Freezing of Bank Account in Sai Enterprises (Bijay Kumar Chourasia) vs Union of India & State of Bihar (Civil Writ Jurisdiction Case No.2314 of 2022)
Facts of the Case
The petitioner, Sai Enterprises, a proprietorship concern of Bijay Kumar Chourasia based at Sikandarpur, Mirjanhat, Bhagalpur, Bihar, holding GSTIN 10AFHPC6919C1Z3, challenged an order dated 25.02.2020...
Chhattisgarh High Court Directs State PMGSY Authorities and NRIDA to Decide Contractor's Representation for GST Reimbursement Within 60 Days in M/s Kushwaha Construction Company vs State of Chhattisgarh & Ors. (WPC No. 1019 of 2022)
Facts of the Case
The petitioner, M/s Kushwaha Construction Company, a road-construction contracting firm registered at Shantinagar, Jagdalpur, District Bastar, Chhattisgarh, through its Director Shri Dilip Kumar Kushwa...
Calcutta High Court Sets Aside GST Refund Rejection Founded on Limitation, Applies Supreme Court's Covid-19 Limitation Extension, Directs Fresh Decision on Merits Within Eight Weeks in Md. Ershad Alam vs Assistant Commissioner of Revenue, State Tax, Ballygunge Charge & Ors. (W.P.A. 2301 of 2022)
Facts of the Case
The petitioner, Md. Ershad Alam, challenged two orders dated 24th December, 2020 and 18th November, 2021 passed by the respondent GST authority — the Assistant Commissioner of Revenue, State Tax,...